Asset and expense accounts appear on the debit side of the trial balance whereas liabilities, capital and income accounts appear on the credit side.
Why is capital credited in trial balance?
Capital is a liability for the firm/company/business because it is obliged to repay its owner, hence, it is a personal account. A personal account is recorded on the balance sheet of the organization. As per the golden rules of accounting (for personal accounts), capital is credited.
Is capital on debit side or credit side?
for a capital account, you credit to increase it and debit to decrease it.